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Town of North East – Internal Controls Over Information Technology (2013M-31)
… year was approximately $1 million. Key Findings The Board does not have a written agreement with one of the Town’s IT … and employees on the existence of the policy. The Town does not have a disaster recovery plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Johnstown Public Library – Cash Receipts (2014M-304)
… receipts. Cash collections are stored in an unlocked cabinet and various collections were not deposited in a …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Middle Country Public Library – Treasurer (2015M-291)
… in Suffolk County. The Library, which is governed by an elected five-member Board of Trustees, is a school …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Mid-Hudson Library System – Procurement (2016M-261)
… of Audit The purpose of our audit was to examine the Library System’s procurement process for the period January … 1, 2015 through July 8, 2016. Background The Mid-Hudson Library System is a nonprofit cooperative public library system, located in the City of Poughkeepsie in …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261State Comptroller DiNapoli Releases Municipal Audits
… one independent of the director reconciled the daily sales logs to his annual report of driving range fees. Furthermore, …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsOpinion 96-13
… -- Service Award Programs (simultaneous participation in retirement system) VOLUNTEERS -- Ambulance Workers … (simultaneous participation in service award program and retirement system) CIVIL SERVICE LAW, §150; GENERAL MUNICIPAL LAW, art. 11-AA; RETIREMENT AND SOCIAL SECURITY LAW, §§40, 100, 101: A person may …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Assessment and Collection of Selected Fees and Penalties
… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 … through July 31, 2011. Background The Department assesses and collects a wide range of fees for various … whether the Department of Labor Department is assessing and collecting all required fees and penalties …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesVendor File Advisory No. 3
… Vendor Self-Service system, and Instructions to enroll in the online Vendor Self-Service System to maintain …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressSouth Seneca Central School District – Online Banking (2021M-164)
… complete - pdf ] Audit Objective Determine whether the South Seneca Central School District’s (District) Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure. Key … The Board and District officials did not ensure that online banking transactions were appropriate and secure. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… Purpose of Audit The purpose of our audit was to review the School’s information … Background The Young Women’s College Prep Charter School of Rochester is a public school financed by local, State and … Young Womens College Prep Charter School of Rochester Information Technology 2016M24 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyHewlett Bay Fire District
… Purpose of Audit The purpose of our audit was to assess the District’s procedures for procuring … Consider amending the District’s procurement policy to include the use of competitive methods when procuring …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtRensselaer County – County Bridge Maintenance (S9-13-6)
… monitoring of bridges. This Department includes a County Engineer and a professional engineer who are directly involved with the oversight of …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… the majority of the Town’s funds are co-mingled into one checking account, bank reconciliations are prepared by the bookkeeper to balance with the Town's cumulative cash balance versus the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Comptroller DiNapoli Releases Municipal Audits
… activity were inadequate. Tompkins County – Solid Waste (2014M-336) The county has instituted various programs to divert waste from the landfill and monitors program effectiveness by … least quarterly. For fiscal years 2011 through 2013, the recycling program has saved the county more than $1 million. …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… Vehicles (DMV), and the Department of Transportation (DOT). The audit, the second in a series on AI Use in New York … Use of AI Auditors found that while NYSOFA, DOCCS, and DOT use ITS’ definition of AI, they do not have in-house … reliable, or have formal requirements of human oversight. DOT has an AI working group that first met in June 2024, but …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksCompliance With School Safety Planning Requirements
… York City Department of Education (DOE) complies with the school safety planning requirements in the Safe Schools … Program The potential for emergency situations – including school shootings – compels school districts nationwide to plan for the unthinkable. … New York City Department of Education complies with the school safety planning requirements in the Safe Schools …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… retirement benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension benefit. They must also elect a pension payment option for the payment of their … the terms of the DRO and comply with the Order. If the DRO does not address the PLS, the member will receive the PLS …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… from fundraising and other activities. The Department’s by-laws indicate that a Board of Directors consisting of six … and disbursements totaling $50,053 were not supported by appropriate documentation. The Treasurer does not provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsCity of Yonkers – Budget Review (B6-14-13)
… Findings Revenue estimates for sales tax, City income tax surcharge, metered water and sewer rents may not be … the revenue estimates for sales tax, City income tax surcharge, metered water and sewer rents and amend as …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13City of Ogdensburg - Payroll Processing – (2014M-207)
… from the computerized payroll system that lists the gross pay for each individual employee separated by appropriation … records, but does not review the individual employee names and respective pay amounts for accuracy. Key Recommendations City management …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207